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Situmorang, Dokman Marulitua
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Influence Debt Defaults, Current Ratio, Return On Assets And Sales Growth On Acceptance Of Audit Opinion Going Concern Subsector Textiles And Garments Windy Winata; Helmina Putri Bungsu; Helena Lestari Sibuea; Ramlan Am Silitonga; Benny Rojeston Marnaek Nainggolan; Dokman Marulitua Situmorang
Jurnal Ipteks Terapan Vol. 17 No. 3 (2023): Jurnal Ipteks Terapan
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22216/jit.v17i3.2509

Abstract

This research aims to make the textile and garment industry make a significant contribution to economic growth as well as creating sizable job opportunities, and industry this Also push enhancements investment in the And outside country. method data collection in this study was carried out by means of a documentation study which is technique collections with method, notes, gather, And learn data company related problem which currently researched. population used in study this is 43 financial statements of textile and garment companies listed on the Indonesia Stock Exchange with taking sample which based on consideration amount sample which meet the sample selection criteria of 10 companies with 3 years of observation so that the research sample obtained as many as 30 samples for research data DER.CR partially has a significant effect on GCAO in textile and sub-sector companies garment while ROA, SG partially have no significant effect on GCAO (Y) on company subsector textiles And garment so that Debt default, Current ratio, ROA And Sales growth simultaneously affects GCAO in textile subsector companies And garment.
ANALISIS KINERJA KEUANGAN KOPERASI SIMPAN PINJAM Dokman Marulitua Situmorang
Jurnal Akun Nabelo: Jurnal Akuntansi Netral, Akuntabel, Objektif Vol 5, No 2 (2023)
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

How to see and know the financial performance of a cooperative, namely KSP Bhina Raharja Tegal Branch by viewing and analyzing its financial statements from 2016 to 2019 and estimating whether the cooperative has the potential to lose until it goes bankrupt? This is the purpose of this study using the Altman Z-Score method. The research method selected and used in this research is a descriptive type of research. The conclusion of this study was taken from the analysis carried out from the data of the cooperative's financial statements and based on the results obtained a conclusion about the condition of the financial performance of KSP Bhina Raharja Tegal Branch the authors can draw the following conclusions. The financial data generated based on the 2016-2019 financial statements, it can be concluded that the cooperative's financial performance is still in quite good condition but still needs more effective working capital management so that the profit generated can be maximized and can increase profitability ratios. Meanwhile, when viewed using the liquidity ratio, it can be said to be very good because the company has more current assets than its current liabilities. So that the company's short-term debt can be guaranteed using current assets owned by the company.While the prediction of bankruptcy based on the 2016- 2019 financial statements using the Altman Z-Score method shows the company is in a vulnerable area but the figures achieved almost exceed the point of not going bankrupt. Companies need to manage retained earnings more effectively in order to increase the Z-Score and bring the company to the point of not going bankrupt
PENGEMBANGAN BAHAN AJAR BAHASA INGGRIS BERBASIS KOMPETENSI KERJA UNTUK PROGRAM PELATIHAN VOKASI PERHOTELAN Andreas Aris Eko Mulyono; Dokman Marulitua Situmorang
Jurnal Teknologi Pendidikan (JTP) Vol 16, No 2 (2023): Oktober - Jurnal Teknologi Pendidikan
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jtp.v16i2.40592

Abstract

Abstract: This study aimed to develop and determine the effectiveness of work competency-based English teaching materials for students of hospitality vocational training programs. As an English for Specific Purposes (ESP) program, learning needs analysis (Need Analysis) was a decisive stage in the process of developing teaching materials. In addition to the Need Analysis data, the development of teaching materials also referred to competency units in the Indonesian National Work Competency Standards (SKKNI) for Tourism in the Hotel and Restaurant subsector, the field of English Proficiency and Food and Beverage Services. Teaching materials were developed by adopting the Dick and Carey development model, and studied from two aspects, namely the feasibility aspect of teaching materials and aspects of the effectiveness of the use of teaching materials. Based on the results of the feasibility test, the teaching materials were declared suitable for use in learning activities, while based on the results of the paired t-test, it was found that there were significant differences in the pre-test and post-test values in the experimental class and the experimental class, so that English teaching materials were declared effective in increasing the learners' English competence 
Pengaruh Pengetahuan Pajak, Pemeriksaan Pajak, Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di Era Digital Diana Eka Putri; Dokman Marulitua Situmorang
Media Akuntansi Perpajakan Vol 8, No 1 (2023): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v8i1.6858

Abstract

Studi ini didasarkan karena mengingat pentingnya pembayaran pajak sebagai pendapatan terbesar bagi jalannya operasional pemerintahan, sehingga pembayaran pajak perlu digiatkan agar dapat menunjang pembayaran yang dikeluarkan oleh negara. Studi ini bertujuan untuk mempelajari bagaimana pengetahuan pajak, pemeriksaan pajak, dan tarif pajak dapat mempengaruhi kepatuhan wajib pajak orang pribadi di era digital pada Kantor X Jakarta Pusat. Studi ini berjeniskan penelitian kuantitatif dengan jumlah populasi adalah semua wajib pajak orang pribadi pada Kantor X Jakarta dengan sampel sebesar 50 responden yang didapatkan dengan teknik purposive sampling dengan memakai data primer. Data dikumpulkan oleh peneliti dengan cara menyebar kuesioner kepada responden. Analisis regresi linear berganda dipakai dalam penelitian ini, melalui SPSS versi 22. Hasilnya menemukan bahwa di era digital, kepatuhan wajib pajak orang pribadi di Kantor X Jakarta Pusat dipengaruhi secara parsial oleh pengetahuan pajak, pemeriksaan pajak, dan tarif pajak
Growth Analysis Of Mudharabah Musyarakah Mu-Rabahah At Bank Mandiri Syariah Dokman Marulitua Situmorang; Tries Handriman Jamain; Eni Duwita Sigalingging; Muhammad Yusuf
Jurnal Proaksi Vol. 10 No. 4 (2023): Oktober - Desember
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v10i4.4933

Abstract

The condition of sharia banking before Covid-19 was very good and this was the government's aim to merge so that government sharia banks would be stronger and able to develop. The aim of this research is to see the growth of Mudharabah Musyarakah Murabahah at Bank Mandiri Syariah before the merger and the initial conditions of the COVID-19 pandemic. This research is included in qualitative research using a descriptive approach. In this case, the researcher obtained secondary data from Bank Mandiri Syariah's financial reports from 2011 to 2020. The results of the research were that Bank Mandiri Syariah's Mudharabah Transactions experienced a decline from 2011 to 2020, this was due to low mudharabah financing and financing of mudharabah proceeds. increasingly inefficient. Meanwhile, Bank Mandiri Syariah's Musyarakah Transactions increased from 2011 to 2020, this happened because of the large number of customers borrowing and the start of the Covid-19 pandemic in early 2020. Then Bank Mandiri Syariah's Murabahah Transactions also increased.
PENGGUNAAN APLIKASI ONLINE UNTUK MENINGKATKAN PENJUALAN DAN MEMPERTAHANKAN USAHA DI MASA PANDEMI COVID-19 BAGI WIRAUSAHA PEMULA (STUDI KASUS PADA KEDAI SOSIS PEGUYANGAN) Indradew, Indradew; Situmorang, Dokman Marulitua
Jurnal Kewirausahaan Bukit Pengharapan Vol. 3 No. 1 (2023): Periode Mei - Oktober
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v3i1.85

Abstract

Pandemi Covid-19 berdampak pada keberlangsungan sistem penjualan suatu usaha. Sistem penjualan yang padaawalnya dilakukan dengan penjualan langsung antara penjual dan pembeli mulai bergeser keranah online.Wirausaha pemula menggunakan layanan pesan-antar makanan online sebagai strategi awal untuk tetapberoperasi selama masa pandemi. Penelitian ini bertujuan untuk mengetahui bagaimana efektivitas penggunaanlayanan pesan antar makanan online di Kota Denpasar khususnya di Kedai Sosis Peguyangan. Penelitian inidiharapkan dapat memberikan gambaran kepada para pelaku bisnis pemula dengan perkembangan teknologi,dalam hal ini layanan pesan antar makanan secara online sebagai upaya untuk memahami perubahan perilakukonsumen dalam memenuhi kebutuhan akan makanan. Pemilik Kedai Sosis Peguyangan menjadi subjek dalampenelitian ini. Layanan pesan antar makanan online Grab-Food dan Go-Food menjadi pilihan pemilik Kedai SosisPeguyangan sebagai partner dalam pengoperasian usahanya. Penelitian ini menggunakan metode penelitiankualitatif deskriptif dengan teknik pengumpulan data dilakukan dengan observasi dan wawancara mendalam.Penelitian ini menunjukkan bahwa menggunakan layanan pesan antar makanan secara online dalam menjalankanusaha terutama di masa pandemi Covid-19 dan berdampak positif pada peningkatan keuntungan penjualan dandiversifikasi produk.
PENERAPAN SISTEM INFORMASI AKUNTANSI KOTA BATAM Simarmata, Dameria; Situmorang, Dokman Marulitua
Jurnal Kewirausahaan Bukit Pengharapan Vol. 3 No. 1 (2023): Periode Mei - Oktober
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v3i1.86

Abstract

Penelitian ini menyelidiki penerapan Sistem Informasi Akuntansi (SIA) di sektor perdagangan, manufaktur, danjasa di Kota Batam serta dampaknya terhadap efisiensi dan efektivitas proses akuntansi. Penelitian ini jugamencari praktik-praktik terbaik dalam penerapan SIA di ketiga sektor tersebut dan menganalisis kontribusinyaterhadap efisiensi dan efektivitas proses akuntansi di perusahaan-perusahaan di Kota Batam.Hasil penelitianmenunjukkan bahwa penerapan SIA di sektor perdagangan memiliki dampak positif terhadap efisiensi danefektivitas proses akuntansi. SIA membantu mengotomatisasi proses pencatatan transaksi, mengintegrasikanfungsi bisnis, dan menyediakan informasi akuntansi yang akurat dan tepat waktu. Di sektor manufaktur, SIA dapatmemenuhi kebutuhan informasi dan mempercepat proses akuntansi. SIA dapat mengintegrasikan departemenproduksi, persediaan, dan akuntansi keuangan, meningkatkan pengelolaan produksi dan efisiensi operasional.Penerapan SIA di sektor jasa, seperti sektor pariwisata dan layanan profesional, mampu meningkatkan efisiensioperasional dan mengoptimalkan manajemen keuangan. SIA membantu perusahaan jasa dalam mengelola proyek,mengatur jadwal, menghitung biaya, dan melacak pengeluaran dengan lebih efisien. Beberapa praktik terbaikdalam penerapan SIA di sektor perdagangan, manufaktur, dan jasa di Kota Batam termasuk memperkuatinfrastruktur IT, melibatkan karyawan dalam perencanaan dan pelaksanaan penerapan SIA, serta menyediakanpelatihan yang memadai. Kesimpulannya, penerapan SIA di sektor perdagangan, manufaktur, dan jasa di KotaBatam memberikan dampak positif terhadap efisiensi dan efektivitas proses akuntansi. Penting bagi perusahaanperusahaan di Kota Batam untuk menerapkan praktik-praktik terbaik dalam penerapan SIA guna memaksimalkanmanfaat yang dapat diperoleh. Kontribusi SIA terhadap efisiensi dan efektivitas proses akuntansi sangatsignifikan, dan dengan investasi yang tepat dalam infrastruktur IT, melibatkan karyawan, dan mengikuti praktikterbaik, perusahaan dapat mengoptimalkan proses akuntansi, meningkatkan efisiensi operasional, dan mengambilkeputusan yang lebih baik berdasarkan informasi yang akurat dan tepat waktu.
EVALUASI PENERAPAN METODE PERSEDIAAN PADA PERUSAHAAN DISTRIBUTOR (STUDI KASUS PADA CV. SINAR SAHABAT SEJATI) Situmorang, Dokman Marulitua; Dewi, Inneke Silvia
Jurnal Kewirausahaan Bukit Pengharapan Vol. 3 No. 2 (2023): Periode November - April
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/juwira.v3i2.149

Abstract

Manajemen persediaan adalah elemen penting dalam rantai pasokan suatu perusahaan, terutama bagi perusahaan distributor seperti CV. Sinar Sahabat Sejati. Efisiensi dalam manajemen persediaan menjadi krusial untuk menghindari biaya penyimpanan yang tinggi dan kekurangan persediaan yang dapat menghambat operasional. Penelitian ini bertujuan untuk mengevaluasi penerapan metode persediaan di CV. Sinar Sahabat Sejati dan menganalisis dampaknya terhadap kinerja perusahaan. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus, melibatkan wawancara, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa perusahaan menggunakan metode persediaan rata-rata selama 6 bulan yang stabil, pembatasan pesanan ke pabrik, serta strategi distribusi yang terstruktur. Hal ini telah meningkatkan efisiensi operasional dan kualitas pelayanan kepada pelanggan. Namun, pengelolaan stok lama yang tidak lagi diproduksi memerlukan perhatian khusus. Kesimpulan dari penelitian ini adalah bahwa CV. Sinar Sahabat Sejati telah berhasil menerapkan metode persediaan yang efektif, tetapi perlu memperkuat strategi pengelolaan stok lama. Penggunaan sistem perangkat lunak Oluchi memberikan dampak positif terhadap efisiensi operasional perusahaan. Saran yang diberikan termasuk memperkuat strategi promosi stok lama dan melanjutkan pemantauan serta evaluasi rutin terhadap sistem perangkat lunak.
ANALYSIS OF THE EFFECTIVENESS OF REGIONAL TAXES AND RETRIBUTIONS AND THEIR CONTRIBUTION TO REGIONAL ORIGINAL INCOME IN THE WEST PART OF SERAM DISTRICT Situmorang, Dokman; Mahadi, Wimbo
Mount Hope Economic Global Journal Vol. 1 No. 2 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v1i1.123

Abstract

The aim of this research is to determine the level of effectiveness of regional taxes and levies and their contribution to local original income in West Seram Regency. This research is descriptive qualitative in nature where the object studied is the effectiveness and contribution of regional tax revenues and their contribution to local original income in West Seram Regency. The research was carried out by means of descriptive comparative analysis. The results of the analysis show that the level of effectiveness of Regional Taxes and Regional Levies in West Seram Regency is effective for Regional Taxes and not effective for Regional Levies. In addition, the contribution of Regional Taxes and Levies to the Original Regional Income of West Seram Regency for the 2015 to Fiscal Year. 2019 is categorized as moderate for Regional Taxes, and very low for Regional Levies. This condition is caused by the lack of effectiveness in collecting regional taxes and levies carried out by the West Seram Regency Government. Apart from that, the implementation of revenue targets is still small and inconsistent from year to year.
ANALYSIS OF CENTRAL GOVERNMENT FINANCIAL PERFORMANCE BASED ON LKPP Situmorang, Dokman; Setyawan, Arif
Mount Hope Economic Global Journal Vol. 1 No. 2 (2023)
Publisher : Institut Teknologi dan Bisnis Kristen Bukit Pengharapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/mega.v1i1.127

Abstract

The objectives of the Central Government Financial Performance Analysis based on LKPP 2015 to 2019 are as follows: Comparing financial ratios based on government financial reports from the 2014 to the 2019 period. Find out more about the financial performance of the central government during one period of government leadership. Find out more about the condition of government debt, which is currently a hot issue among the public. Knowing that Indonesia's economic development is linked to the government's financial performance. The research approach used is quantitative, which means it emphasizes systematic calculations. The Result The Indonesian government's tax ratio ranged above 10 percent during the last presidential term. However, it should be noted that the government needs other efforts to increase this ratio to 15% as is the international standard
Co-Authors Adinugroho, Suryo Al-Afgani, Faisal Jamaludin Albert Yansen Amin As’adi Andreas Aris Eko Mulyono Ayu Natalia Siagian Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan Benny Rojeston Marnaek Nainggolan br Ginting, Nisya Elly Aprina br Tarigan, Putri patresia Cahyani, Anggun Dahoklory, Junengsi Carli Dewi Yuliyanti Dewi, Inneke Silvia Diana Eka Putri Dimas Alberto Zandroto Djong, Alexander Mario Retto Eni Duwita Sigalingging Eri Pratama Eri Pratama Eva Lina Gultom Fennyenti, Fennyenti Freitas, Jorge Ribeiro Gumbo, Lilian Handayani, Rina Nurul Handriman Jamain, Tries Hapsari, Veneranda Rini Helena Lestari Sibuea Helmina Putri Bungsu Herawati, Mira Indradew, Indradew Indradewi Indria, Dwihanna Santri Jocelyn, Nadia Lawrence, Kellyvani Mahadi, Wimbo Manalu, Naomi Mardhiyah, Najla Ainal Meliana Meliana Muhammad Yusuf Muhoyi, Edgar Mvura, Brendon Nainggolan, Benny Rojeston Marnaek Natasha, Felicia Nugroho, Truli Oktavia Marpaung Pakniany, Yamres Panjaitan, Angelina Kisfiyani Ramlan Am Silitonga Rika Dorlina Siahaan Rissa Ayustia Rony, Zahara Tussoleha Ryani Dhyan Parashakti Salouw, Elvis Santoso, Ferry Setio, Klara Simarmata, Dameria Simon, Chosani Tesalora Veronika Sinaga Tries Handriman Jamain Usman Usman, Yohanes Veneranda Rini Hapsari Wahyudi Wahyudi Widiastuti, Ina Windy Winata Wulandari, Siska Devi Yuli Rahmawati